Concerning replacement of paper excise stamps with identification means

The Law of the Republic of Kazakhstan dated December 20, 2020 "On Amendments and Additions to the Code of the Republic of Kazakhstan "On Taxes and Other Obligatory Payments to the Budget" (Tax Code) amended the Code of the Republic of Kazakhstan "On Taxes and Other Obligatory Payments to the Budget" (Tax Code) in subparagraph 17) of paragraph 1 of Article 142, in Articles 172 and 394, in paragraph 2 of Article 464, paragraph 6 of Article 465, paragraphs 1, 2 and 3 of Article 469, paragraph 2 of Article 480 of the Tax Code, according to which the term «excise stamps» is replaced by the term «means of identification». This amendment came into force on January 1, 2022.

Identification means - a unique sequence of characters in machine-readable form, presented as a bar code, or written on the radio frequency tag, or presented through another means (technology) of automatic identification (p. 31 of Article 1 of the Law of the Republic of Kazakhstan « On regulation of trading activities ».

Labeling of tobacco products by means of identification ensures traceability of tobacco products from production/import to sale to the final consumer.

Due to this labeling, consumers are given the opportunity to receive detailed information on the purchased product.

 

Chief specialist  of OAIT of SRD for EKR-

Zh.Shamshina